中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067565
财会〔2001〕61号

Notice of the State Administration of Taxation on Forwarding the Notice of the Ministry of Finance on Issuing the Accounting Measures for Accounting Firms, Asset Appraisal Institutions, and Tax Agent Firms

国家税务总局转发《财政部关于印发的通知》的通知

Issuer
Date
2001-12-20
Instrument
policy issuance
Cited by
2
This notice forwards the Ministry of Finance's accounting measures for accounting firms, asset appraisal institutions, and tax agent firms, effective from January 1, 2002, and simultaneously abolishes the previous trial measures. It requires tax authorities to strengthen supervision and inspection of tax agent institutions.
Full text · 原文 339 字
根据《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》(国家税务总局公告2016年第34号),全文废止。<br> 各省、自治区、直辖市和计划单市国家税务局、地方税务局及注册税务师管理工作领导小组:<br> 现将《财政部关于印发〈会计师事务所、资产评估机构、税务师事务所会计核算办法〉的通知》(财会〔2001〕61号)转发给你们,请你们在工作中加强对税务代理机构的监督、检查。财会〔2001〕61号文件于2002年1月1日开始执行,国家税务总局关于印发《税务师事务所财务管理办法(试行)》、《税务师事务所会计核算办法(试行)》的通知(国税发[1999]209号文件)同时废止。<br> 附件:财政部关于印发《会计师事务所、资产评估机构、税务师事务所会计核算办法》的通知.docx